| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 580.72 KB | Adobe PDF |
Orientador(es)
Resumo(s)
This paper aims to identify the factors that may likely explain the identification of the investments in subsidiaries,
associates, and joint ventures under International Accounting Standards (IAS) 27 as a key audit matter in the
separate financial statements (SFS) of listed European entities. The final research sample is comprised of 243
entities from 18 European countries. The findings from the logistic regression performed particularly found the
weight of those interests (the material relevance) within the entities’ SFS as an explanatory factor, as well as the
use of the cost as the accounting method for those interests.
Descrição
Palavras-chave
Contexto Educativo
Citação
Albuquerque, F., dos Santos, P. G., & Ribeiro, M. (2025). The explanatory factors of interests as a key audit matter in the separate financial statements of listed European Union entities. GCG: Revista de Globalización, Competitividad Y Gobernabilidad, 19(1), 55–70. https://dialnet.unirioja.es/servlet/articulo?codigo=10032784
Editora
GCG